Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

By Eric Yip, C. V. Van Staden, S. Cahan. 2011

154 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/172398a5f8e2a1c9c863dfce00975419baa0ed7e

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Citations in the corpus

Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, background): “…should be further researched, and especially that companies' adoption of sustainability practices has changed significantly in recent years and is affected by the firm's operational context (Martínez-Ferrero et al., 2015; Michelon et al., 2015; Romero et al., 2019; Yip, Van Staden, & Cahan, 2011).”
Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, methodology): “CSR in relation to earnings quality has been examined by several researchers, and most recently by Chih et al. (2008), Yip et al. (2011), Kim et al. (2012) and Scholtens and Kang (2013).”
Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, unknown): “, Margolis and Walsh 2001; Scholtens 2008; Callan and Thomas 2009), CSR and earnings management (e.g., Patten and Trompeter 2003; Yip et al. 2011; Kim et al. 2012), and board characteristics and CSR (e.”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, methodology): “CSR disclosure is a method of communication between ﬁrms and users of annual reports about the CSR activities the ﬁrm engaged (Morsing 2006; Yip et al. 2011).”
Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016, result): “Several studies have examined the relationship between voluntary CSR disclosure and earnings management and yielded inconsistent results (e.g., Sun et al. 2010; Yip et al. 2011).”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, unknown): “We focus here on CSD in annual reports rather than on social performance because CSD, similar to earnings, is easily spotted (Yip et al. 2011).”